FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI MODERASI

Abstract

This study is aimed to examine the influence of competence, independence and professional expertise to the audit
quality with the auditor ethics as the moderating variable. The population is all auditors who have been working
at Public Accountant Firm in Surabaya. This research has been done by using three kinds of research variables,
i.e. dependent variable, independent variable, and moderating variable. The dependent variable i.e. audit quality;
independent variables are competence, independence and professional expertise, and moderating variables i.e.
auditor ethics. The samples are auditors who have been working at Public Accountant Firm in Surabaya. The
data is the primary data which has been collected by issuing questionnaires to the respondents. The analysis
method has been done by using moderating regression analysis. The result of the research shows that auditor
ethics give positive correlation in moderating the correlation of competence, independence and professional
expertise to the audit quality, it means that auditor ethics can strengthen the correlation whereas the t test
shows that the result of competence, independence, professional skills and auditor ethics give significant
influence to audit quality.
Keywords: Competency, independency, professional skill, auditor ethic, audit quality.